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effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner's 1997
Federal income tax in the amount of $2,702. As explained below,
petitioner does not dispute the deficiency but contends that he
is not liable for interest thereon.
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Boulder, Colorado, at the time
he filed his petition.
The parties stipulated that petitioner received net taxable
Social Security benefits of $11,121 in 1997 and that he did not
report the Social Security benefits on his 1997 tax return.
Petitioner does not contest the amount of the taxes owed but
believes he should not have to pay any interest because he
alleges the Government did not send him a Form 1099-SSA setting
forth the amount of his taxable benefits.
Social Security benefits are taxable to the extent provided
under section 86. We note that taxable income must be reported
regardless of whether a Form 1099 is received. Moreover, this
Court does not have jurisdiction to redetermine interest prior to
the entry of a decision redetermining the deficiency. Sec.
7481(c); Rule 261; Pen Coal Corp. v. Commissioner, 107 T.C. 249
(1996). Because petitioner does not contest the amount of the
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Last modified: May 25, 2011